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of <h1>Excise Duty Exemption for Aluminum Products under Chapter 76 with Conditions on Prior Duty Payments and Processing Limits</h1> The notification exempts certain specified goods under Chapter 76 of the Central Excise Tariff Act, 1985, from excise duty, subject to conditions. Goods like unwrought aluminum, aluminum waste, scrap, and various aluminum products are exempt if specific criteria are met, such as prior payment of excise or customs duties. Exemptions are not applicable to producers of unwrought aluminum from bauxite or alumina. Specific exemptions are limited based on the quantity processed, particularly for aluminum foils. The notification includes detailed conditions for each product category and stipulates that all aluminum stocks are assumed duty-paid unless proven otherwise.
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